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Commissioners order county auditor to audit Emergency Service Districts 2 and 5 for FY2021–2023
Summary
Under state statute, the court directed the county auditor to conduct audits of ESD 2 and ESD 5 for fiscal years 2021–2023 after multiple districts failed to timely file required financial reports.
Henderson County Commissioners Court voted unanimously to order the county auditor to perform audits and issue reports for Emergency Service Districts (ESDs) No. 2 and No. 5 for fiscal years 2021, 2022 and 2023, citing long‑standing failures to file required financial statements.
Court staff said the county began addressing the statutory requirement in December, identifying roughly $2.2 million in tax revenue that had not been reported; subsequent filings reduced that amount to about $1.6 million, leaving two ESDs still out of compliance. The order invokes Health and Safety Code chapter 775.082, which authorizes the commissioners court to direct audits when districts do not comply with statutory filing requirements.
When asked whether the work would be done in‑house, county staff said the auditor will bring in outside resources to complete forensic or full audits as appropriate. The court clarified this order directs a full audit; sworn financial statements (an alternative for smaller, exempt districts) were not the action the court was taking in this instance.
Commissioner Richland moved the order and Commissioner Spivey seconded; the court approved the audits and will direct the auditor to proceed. Meeting materials note the ESDs had been notified repeatedly since February 2001 and that the court has the statutory responsibility to ensure compliance.
